141 COnSOLIdATed FInAnCIAL STATeMenTS140 COnSOLIdATed FInAnCIAL STATeMenTS MONCLER GROUP 2023

31/12/2022 Current Non-current Fair value Level (Euro/000) Financial assets measured at fair value         Interest rate swap used for hedging - - -   Forward exchange contracts used for hedging 11,351 - 11,351 2 Sub-total 11,351 - 11,351   Financial assets not measured at fair value         Trade and other receivables (*) 296,550 44,615     Cash and cash equivalents (*) 882,252 -     Sub-total 1,178,802 44,615 -   Total 1,190,153 44,615 11,351

31/12/2023 Current Non-current Fair value Level (Euro/000) Financial liabilities measured at fair value         Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging (4,392) - (4,392) 2 Other financial liabilities (10,838) (26,516) (37,354) 3 Sub-total (15,230) (26,516) (41,746)   Financial liabilities not measured at fair value       Trade and other payables (*) (575,246) -     Bank overdrafts (*) - -     Short-term bank loans (*) - -     Bank loans (*) (1,514) -   IFRS 16 financial loans (*) (167,659) (637,672)   Sub-total (744,419) (637,672) -   Total (759,649) (664,188) (41,746)

31/12/2022 Current Non-current Fair value Level (Euro/000) Financial liabilities measured at fair value         Interest rate swap used for hedging - - - 2 Forward exchange contracts used for hedging (8,965) - (8,965) 2 Other financial liabilities (14,482) (42,160) (56,642) 3 Sub-total (23,447) (42,160) (65,607)   Financial liabilities not measured at fair value       Trade and other payables (*) (512,895) -     Bank overdrafts (*) - -     Short-term bank loans (*) - -     Bank loans (*) (7,435) (2,258)     IFRS 16 financial loans (*) (163,194) (674,285)   Sub-total (683,524) (676,543) -   Total (706,971) (718,703) (65,607)

(*) Such items refer to short-term financial assets and financial liabilities whose carrying value is a reasonable approximation of fair value, which was therefore not disclosed.

10.7 FEES PAID TO INDEPENDENT AUDITORS

Fees paid to independent auditors are summarised below:

AUDIT AND ATTESTATION SERVICES

(Euro) Entity that has provided the service Fees 2023 Audit deloitte & Touche S.p.A. 465,545 network deloitte & Touche S.p.A 231,635 Attestation services deloitte & Touche S.p.A. 180,500 network deloitte & Touche S.p.A. - Other services deloitte & Touche S.p.A. - network deloitte & Touche S.p.A. -

Total   877,680

10.8 DISCLOSURE PURSUANT TO ITALIAN LAW N. 124/2017

With regard to the requirements of Law 124/2017, it should be not- ed that in 2023:

Moncler S.p.A. benefited from a tax credit related to research and development of eUR 1,827 thousand, the art bonus credit of eUR 26 thousand and the advertising bonus of 33 thousand;

Industries S.p.A. benefited from the Industria 4.0 tax credit of eUR 422 thousand, the energy and gas bonus of eUR 691 thousand and the tax credit related to research and develop- ment of eUR 353 thousand;

Sportswear Company S.p.A. benefited from the tax credit re- lated to research and development of eUR 216 thousand and the energy and gas tax credit in the amount of eUR 154 thou- sand;

Stone Island Retail S.r.l. benefited from the energy and gas bonus of eUR 7 thousand.

For the purposes of the above requirements and with regard to any other grants received falling among the cases provided for, refer- ence is also made to the specific Italian national register, which can be consulted by the public.